Appeal filing timeline extended by notified date; pre-deposit requirement reduced and high value threshold lowered under CGST amendments. Section 112 is amended to allow filing appeals or applications either from communication/passing of the order or from a notified date, whichever is later; a three month additional filing window is permitted after sub section (3)'s period; and the pre deposit requirement and the monetary threshold in sub section (8)(b) are reduced, with the amendments' operative commencement to be governed by subsequent notification.